24/10/2018 - EFRAG Endorsement Status Report - Update

​The endorsement by the European Commission of IFRIC 23 Uncertainty over Income Tax Treatments is now reflected in the Endorsement Status Report.

The European Union has published a Commission Regulation endorsing IFRIC 23 Uncertainty over Income Tax Treatments. The Amendments are effective for annual periods beginning on or after 1 January 2019.

The Amendments provide guidance on accounting for current and deferred tax
liabilities and assets in circumstances in which there is uncertainty over income tax
treatments.